Russia's Investigative Committee said several children were among those killed in the shooting in Izhevsk. AP
Russia's Investigative Committee said several children were among those killed in the shooting in Izhevsk. AP
Russia's Investigative Committee said several children were among those killed in the shooting in Izhevsk. AP
Russia's Investigative Committee said several children were among those killed in the shooting in Izhevsk. AP

Russia school shooting: gunman kills 15 in Izhevsk


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A gunman killed 15 people at a school in the central Russian city of Izhevsk on Monday, the country's interior ministry said.

Russia's Investigative Committee, which handles major crimes, said it was looking into the attacker's suspected neo-Nazi links. It named him as Artem Kazantsev, a man in his early 30s, and said he was a graduate of the school.

“Currently investigators … are conducting a search of his residence and studying the personality of the attacker, his views and surrounding milieu,” the committee said. “Checks are being made into his adherence to neo-fascist views and Nazi ideology.”

The committee said that 15 people, including 11 children, were killed in the shooting, and 24 others, including 22 children, were wounded in the attack. Kazantsev later shot himself.

Regional governor Alexander Brechalov said that the attacker had been registered with a “psycho-neurological” treatment facility. Investigators said Kazantsev was armed with two pistols and a large supply of ammunition.

Kremlin spokesman Dmitry Peskov said President Vladimir Putin “deeply mourns” the deaths and he described the incident as “a terrorist act by a person who apparently belongs to a neo-fascist organisation or group”.

He said doctors, psychologists and neurosurgeons had been sent on Mr Putin's orders to the location of the shooting in Izhevsk, about 970 kilometres east of Moscow.

Investigators released a short video showing the man's body lying in a classroom with overturned furniture and papers strewn on the bloodstained floor. He was dressed all in black, with a red swastika in a circle drawn on his T-shirt.

The school, in the city centre, has 80 teachers and almost 1,000 pupils. It was evacuated immediately after the shooting as emergency services attended the scene, state news agency Tass said earlier.

Three days of mourning have been declared in the Udmurtia region.

In May 2021, a teenage gunman killed seven children and two adults in the city of Kazan. In September last year, a student armed with a hunting rifle shot six people dead at a university in the city of Perm.

In April 2022, an armed man killed two children and a teacher at a nursery in the central Ulyanovsk region before committing suicide.

In 2018, an 18-year-old student killed 20 people, mostly fellow pupils, in a mass shooting at a college in Russian-occupied Crimea, which Moscow seized from Ukraine in 2014.

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Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Details

Through Her Lens: The stories behind the photography of Eva Sereny

Forewords by Jacqueline Bisset and Charlotte Rampling, ACC Art Books

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

RESULT

Manchester City 5 Swansea City 0
Man City:
D Silva (12'), Sterling (16'), De Bruyne (54' ), B Silva (64' minutes), Jesus (88')

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

RESULT

Manchester United 1 Brighton and Hove Albion 0
Man United: Dunk (66' og)

Man of the Match: Shane Duffy (Brighton)

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

RESULTS

Men – semi-finals

57kg – Tak Chuen Suen (MAC) beat Phuong Xuan Nguyen (VIE) 29-28; Almaz Sarsembekov (KAZ) beat Zakaria Eljamari (UAE) by points 30-27.

67kg – Mohammed Mardi (UAE) beat Huong The Nguyen (VIE) by points 30-27; Narin Wonglakhon (THA) v Mojtaba Taravati Aram (IRI) by points 29-28.

60kg – Yerkanat Ospan (KAZ) beat Amir Hosein Kaviani (IRI) 30-27; Long Doan Nguyen (VIE) beat Ibrahim Bilal (UAE) 29-28

63.5kg – Abil Galiyev (KAZ) beat Truong Cao Phat (VIE) 30-27; Nouredine Samir (UAE) beat Norapat Khundam (THA) RSC round 3.

71kg​​​​​​​ – Shaker Al Tekreeti (IRQ) beat Fawzi Baltagi (LBN) 30-27; Amine El Moatassime (UAE) beat Man Kongsib (THA) 29-28

81kg – Ilyass Hbibali (UAE) beat Alexandr Tsarikov (KAZ) 29-28; Khaled Tarraf (LBN) beat Mustafa Al Tekreeti (IRQ) 30-27

86kg​​​​​​​ – Ali Takaloo (IRI) beat Mohammed Al Qahtani (KSA) RSC round 1; Emil Umayev (KAZ) beat Ahmad Bahman (UAE) TKO round

MATCH INFO

Group B

Bayern Munich v Tottenham, midnight (Thursday)

Updated: September 26, 2022, 4:13 PM